We're dividing 39276 by 90 
Let's see how many times 90 fits into 39276.

Moving on to step 1:
90 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 90

Step 2:
When dividing 39 by 90, we get 0 with a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Grab the next digit (2) from the dividend, add it to 39, then carry on: 392 / 90

On to step 3:
The number 90 fits into 392 4 times, leaving a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 360 from 392, we get 32.
Take the next digit (7) from the dividend and append it to 32, then repeat: 327 / 90

Moving on to step 4:
327 divided by 90 is 3 with a remainder of 57.
Write down 3 as next digit of the result. 
Result so far: 43.0
Subtracting 270 from 327 leaves us with 57.
Append the next digit (6) from the dividend to 57 and continue with: 576 / 90

Step 5:
576 divided by 90 is 6 with a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 436.0
If we take 540 away from 576, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 6:
90 can be fit into 360 4 times, resulting in a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 436.4
Subtracting 360 from 360 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 7:
90 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 436.4
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
The number 90 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 436.4
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 436.4 and a remainder of 0.0.